Roshan Anthony’s Summit Scaffold NZ Liquidated Owing More Than $700,000

Summit Scaffold NZ Limited, directed and owned by Roshan Anthony, was placed into liquidation by order of the Auckland High Court on 1 August 2025. The application was made by the Inland Revenue Department (IRD) after years of unpaid tax.

The liquidation is being handled by the Official Assignee.

Inland Revenue confirmed Anthony has a history of non-compliance. He failed to pay personal income tax in 2012, 2016, 2017, 2019, 2022, and 2023. Summit Scaffold NZ Limited also came under repeated scrutiny for missed tax obligations during this period.

The liquidator’s initial report cites:

• Economic conditions

• Excessive overhead costs, including interest payments

• Lack of working capital

• COVID-19 impacts

The business ceased trading in March 2025, and staff were terminated before liquidation.

The company had been involved in case CA400/2025, a judicial review of IRD’s decision to decline financial relief. The liquidator confirmed the appeal will be abandoned.

At the date of liquidation, the company held only $45.71, sourced from an IRD refund. Vehicles, trailers, plant, and equipment were listed but have yet to be realised. Total debt exceeds $702,000..

The liquidator is reviewing:

• The company’s financial statements

• Bank account records

• Any irregular transactions that may be clawed back

• Possible claims against the director’s current account (noted at $178,892)

A final report is expected by August 2026.

Summit Scaffold NZ Limited collapsed with more than $700,000 in debt and minimal assets. With Inland Revenue as the largest creditor and a history of unpaid tax by its sole director, the liquidation underscores the risks of poor compliance in high-overhead industries such as construction.